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2019 (8) TMI 1299 - AT - Service TaxRefund claim - Jurisdiction - whether the refund claims filed by the appellant with the Assistant Commissioner was wrongly filed or the same were required to be filed with the Assistant Commissioner having jurisdiction over NBCC? - HELD THAT:- The appellant having filed the refund claims with their jurisdictional Service Tax Authorities under a bona-fide belief that the claims have to be dealt with by him, and if the concerned office was not having jurisdiction, the reasonable course of action on the part of the officer was to transfer the claim to the relevant office having jurisdiction to decide the same, under intimation to the assessee. Examining from another angle also, if the appellant is now required to file a fresh refund claim, the same would not be hit by the bar of limitation, inasmuch as, the period during which the same were pending before wrong forum and were under litigation has to be excluded. The Assistant Commissioner, Service Tax is directed to transfer the appellant’s application for refund to the proper concerned office having jurisdiction to deal with the same - appeal disposed off.
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